K.Sreekumar vs. Chief Electrical Engineer
Held
The High Court upheld the Single Judge's decision, ruling that the dispute over GST reimbursement involves disputed questions of fact and contract interpretation. Such matters cannot be adjudicated in a writ petition under Article 226, and the appropriate remedy lies with a civil court.
Facts
An electrical contractor, awarded a PWD contract post-GST implementation, claimed reimbursement for GST paid at 12%/18% on the works executed, arguing that only 2% was deducted at source. The PWD contended that contract rates were based on 2016 DSR, precluding additional GST payment. The Single Judge dismissed the writ petition, directing the contractor to a civil court.
Key Issues
Whether a High Court in a writ petition can decide a disputed question of fact regarding GST reimbursement on a works contract. Whether the contractor is entitled to reimbursement of GST paid at 12%/18% when only 2% was deducted at source, given the contract terms.
Sections Cited
Section 2(119)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH MONDAY, THE 16TH DAY OF OCTOBER 2023 / 24TH ASWINA, 1945 WA NO. 1802 OF 2023 AGAINST THE JUDGMENT WP(C) 32206/2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: K.SREEKUMAR AGED 71 YEARS PROPRIETOR, QUILON CONSULTING ENGINEERS, DIVYA NAGAR, 17, PATTATHANAM-P.O, KOLLAM., PIN - 691021 BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENTS/1ST RESPONDENT: 1 CHIEF ELECTRICAL ENGINEER OFFICE OF THE CHIEF ELECTRICAL ENGINEER, PWD PUBLIC OFFICE COMPLEX, MUSEUM-P.O, THIRUVANANTHAPURAM, PIN - 695003 2 EXECUTIVE ENGINEER PWD ELECTRICAL DIVISION, CIVIL STATION, ERANHIPPALAM, KOZHIKKODE, PIN - 673020
WA No.1802/2023 3 ASSISTANT COMMISSIONER TAX PAYER SERVICES CIRCLE, KOLLAM EAST, TAX COMPLEX, ASRAMAM, KOLLAM, PIN - 691002 4 STATE OF KERALA, REPRESENTED BY THE SECRETARY FOR PUBLIC WORKS GOVERNMENT SECRETARIAT, ANNEXE- 2,THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT: SR GP DR THUSHARA JAMES THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 16.10.2023, THE COURT ON THE SAME DAY DELIVERED T
The judgment continues below.
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